Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) 33,600 Standard direct labor hours for units manufactured (SQ) 35,000 Unfavorable direct labor rate variance $ 11,760 Total payroll for direct labor $ 470,400 The direct labor efficiency variance in February (to the nearest dollar) was: a. $13,440 favorable. b. $13,650 favorable. c. $19,110 favorable. d. $13,776 favorable. e. $14,000 favorable